National Express reports the following costs and expenses in June 2017 for its delivery service. Determine the total amount of (a) delivery service (product) costs and (b) period costs. Indirect materials$7,100Drivers’ salaries$16,300Depreciation on delivery equipment11,900Advertising5,500Dispatcher’s salary5,810Delivery equipment repairs310Property taxes on office building950Office supplies700CEO’s salary12,100Office utilities1,100Gas and oil for delivery trucks2,700Repairs on office equipment210 Solution a) Delivery service (product) costs: b) Period costs:Indirect materials$7,100Depreciation on delivery equipment$11,900Dispatcher\'s salary$5,810Gas and oil for delivery trucks$2,700Drivers\' salaries$16,300Delivery equipment repairs $310Total$44,120.